- Backend: add offset/limit query params to gl-entries endpoint - Backend: return totalFilteredRecords + pageItems response structure - Backend: totals (DR/CR) computed from all records regardless of page - Frontend: integrate mat-paginator with page size options 10/20/50/100 - Frontend: reset offset to 0 on filter change Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>